CTG loss/transfer/sale of property

Hi, I bought an apartment, lived in it for 7 years, got married, transferred it to my wife, she rented it out for another 7 years and we are considering selling it now. Unfortunately it is worth less than I bought it first. If she sells it, would she be entitled to the CGT loss or do we need to transfer it back into my name? Thanks

Hi,
Yes she will be entitled to  any capital loss generated.
Thankyou.